Something I didn't realize until talking about this yesterday, is that the tax rate is often used to reflect the infrastructure in a given location. So whilst

Something I didn't realize until talking about this yesterday, is that the tax rate is often used to reflect the infrastructure in a given location. So whilst the Irish tax rate may be the lowest, the cost of operating a business there may, in total, be higher than somewhere with a higher tax rate. Obviously I am not suggesting they will go elsewhere (given they cost of moving is probably very high) but something worth considering.